Information Letters
Instructions: More Information:

An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf.

More about Information Letters

NOTE: Information letters are advisory only and have no binding effect on the IRS.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

376 - 400 of 2,939 files Show per page:  25 50 100 200 « Previous | 12 13 14 15 16 17 18 19 20 21 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2010-0127 446.04-06; 9100.10-01 Change Between Cash and Accrual Basis Accounting Methods (See Also 0446.12-00 thru 0446.17-00) 07/29/2012
2010-0114 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/29/2012
2010-0111 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0108 152.08-00 Support Test for Children of Divorced Parents 07/29/2012
2010-0098 25C.00-00 Non-Business Energy Property 07/29/2012
2010-0095 3402.19-00 Other 07/29/2012
2010-0092 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0082 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0079 3121.04-01 Common Law Tests 07/29/2012
2010-0076 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0066 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0063 36A.00-00 Making Work Pay Credit 07/29/2012
2010-0050 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 07/29/2012
2010-0047 7701.00-00 Definitions 07/29/2012
2010-0044 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/29/2012
2010-0034 164.12-00 Other 07/29/2012
2010-0031 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0028 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0018 36.00-00 First-Time Homebuyer Credit 07/29/2012
2010-0015 9999.98-00 Not Able to Identify Under Present List 07/29/2012
2010-0002 36.00-00 First-Time Homebuyer Credit 07/29/2012
2009-0254 2101.00-00 Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens 07/29/2012
2009-0251 165.00-00 Deductions For Losses 07/29/2012
2009-0241 274.10-00 Qualified Nonpersonal Use Vehicle 07/29/2012
2009-0238 48.00-00 Energy Credit; Reforestation Credit 07/29/2012

Official Adobe Website
Get Adobe ® Reader